Payments to Non-Citizens Manual This comprehensive manual contains information on processing payroll and non-payroll payments to individuals who are not U.S. citizens. For quick links and the latest articles, please visit our GLACIER resource page. Immigration Status & Payment Eligibility Visa Waiver & Visa Statuses with Special Considerations Immigration Process - Entering the United States, What You Need to Know Documents & Visa Guidelines for Foreign Employees Tax Residency Overview of U.S. & California Tax ResidencyGreen Card & Substantial Presence TestExempt Individual ExamplesExamples: Green Card & Substantial Presence Test Tax Rules & Regulations Tax Rules & Regulations OverviewSources of IncomeTax Treaty OverviewTax Withholding Requirements for NonresidentsYear End Tax DocumentsAccountable Plan Rules Special Payments PensionsPrizes & AwardsRoyalty PaymentsReimbursements (Accounts Payable)Relocation Expenses (Travel) Employment Payments Employment Overview & EligibilityRequired Employment FormsHow to Employ an Alien Working & Living Outside the United States Non-Employee Payments Accounts Payable Payments to Nonresidents - OverviewIndependent Personal Service Payment Eligibility by Visa StatusHow to Process an Independent Personal Service Payment to a Foreign NationalHow to Process a Non-Service Payment to a Foreign National Scholarship Fellowship Payments Scholarship Fellowship OverviewHow to Process a Scholarship Fellowship Payment to a Foreign NationalScholarship Fellowship Visa Status Eligibility ChartTax Withholding on Non-Qualified Scholarship Fellowship PaymentsRequired Forms for Scholarship Fellowship Payments Travel Reimbursement Payments Travel OverviewGuidelines for Travel ReimbursementVisa Status Eligibility for Travel ReimbursementReimbursements for Foreign Visitors (Travel) Foreign Entity Payments Foreign Entity RequestGeneral Inquiry
